公司治理與問責機制

CorporateGovernanceandAccountabilityCPA107（“公司治理與問責機制”，包含了公司董事和管理者涉及的治理與責任制問題）70%是選擇題，30%是問答題CorporateGovernanceandAccountabilityisacompulsorysegmentoftheCPAProgram.ItiscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachieveapassinCoreIIbeforetheyear2001.Corporategovernancehasbecomeaveryimportanttopicinrecentyears.Severalfactors,includingcorporatefalloutfromthelate1980stogetherwiththerecentcollapsesofinternationalandAustraliancorporations,havebroughtorganisationsandtheirmanagementunderthespotlight.Internationally,bodiessuchastheOECD,WorldBank,IASBandothershaveexpendedconsiderableeffortonthedevelopmentofgoodcorporategovernancepractices.Thissegmentdealswithmanyoftheissuessurroundinggovernanceandaccountabilitybydirectorsandmanagementoforganisations.CandidatesarerequiredtohaveaccesstothemostrecenteditionsoftheCorporationsAct2001(Cwlth),RegulationsandRulesandtheTradePracticesAct1974(Cwlth),RegulationsandRules.Alinktorelevantlegislationisprovidedinthesegmentmaterials.ThecontentofCorporateGovernanceandAccountabilityisasfollows:Module1:Introductiontocorporategovernanceandaccountability–theframeworkTypesofcompaniesWhatiscorporategovernance?GlobalfocusoncorporategovernanceTheroleofAustralianregulatorsincorporategovernanceTheroleofgovernmentincorporategovernanceModule2:The

role

and

valueofeffectivecorporategovernanceMajorparticipantsinensuringgoodcorporategovernanceTheprinciplesof‘effective’corporategovernance

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